Notice of Rulings, Notice of Erratum

Administered by Department of the Treasury

Legislation au C2019G00021 In force Gazette

Legislation content

 

COMMISSIONER OF TAXATION

The Commissioner of Taxation, Chris Jordan, gives notice of the following Rulings, copies of which can be obtained from http://ato.gov.au/law.

NOTICE OF RULINGS

Ruling Number

Subject

Brief Description

CR 2019/1

Income tax:  scrip for scrip roll-over:  exchange of shares in Fairfax Media Limited for shares in Nine Entertainment Co. Holdings Limited

The Ruling sets out the Commissioner’s position on holders of ordinary shares in Fairfax Media Limited.

The Ruling applies from 1 July 2018 to 30 June 2019. The Ruling continues to apply after 30 June 2019 to all entities within the specified class who entered into the specified scheme during the term of the Ruling.

CR 2019/2

Income tax:  scrip for scrip roll-over:  acquisition of Capilano Honey Limited by Bravo HoldCo Pty Ltd

The Ruling sets out the Commissioner’s position on shareholders of Capilano Honey Limited.

The Ruling applies from 1 July 2018 to 30 June 2019. The Ruling continues to apply after 30 June 2019 to all entities within the specified class who entered into the specified scheme during the term of the Ruling.

 

NOTICE OF ERRATUM

Ruling Number

Subject

Brief Description

CR 2018/52

Income tax:  assessable income:  Australian Federal Police deployed to Jordan

The Erratum applies on and from 5 December 2018.

 

 

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Sourced from the Federal Register of Legislation at 26 August 2026. For the latest information on Australian Government law please go to https://www.legislation.gov.au.